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Regulatory Capital (Tables) | 3 Months Ended
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Mar. 31, 2013
Regulatory Capital [Abstract] |
Financial Institutions Are Classified into Categories Based upon Capital Adequacy | For various regulatory purposes, financial institutions are classified into categories based upon capital adequacy.
|  | Minimum Requirement |  |  | To Be Considered Well-Capitalized |
Ratio of tier 1 capital to risk-weighted assets |  |  | 4.0 | % |  |  | 6.0 | %
Ratio of total capital (tier 1 capital plus tier 2 capital) to risk-weighted assets |  |  | 8.0 | % |  |  | 10.0 | %
Leverage ratio (tier 1 capital to adjusted quarterly average total assets) |  |  | 3.0 | % |  |  | 5.0 | %
Summary of Regulatory Capital and Capital Ratios of LCNB | A summary of the regulatory capital and capital ratios of LCNB follows (dollars in thousands):
|  | At |  |  | At |
|  | March 31, |  |  | December 31, |
|  | 2013 |  |  | 2012 |
Regulatory Capital: |  |  |  |  |  |
Shareholders' equity |  | $ | 94,204 |  |  |  | 82,006 |
Goodwill and other intangibles |  |  | (16,924 | ) |  |  | (6,019 | )
Accumulated other comprehensive income |  |  | (4,000 | ) |  |  | (4,721 | )
Tier 1 risk-based capital |  |  | 73,280 |  |  |  | 71,266 |
Eligible allowance for loan losses |  |  | 3,404 |  |  |  | 3,437 |
Total risk-based capital |  | $ | 76,684 |  |  |  | 74,703 |
Capital ratios: |  |  |  |  |  |  |  |
Total risk-based (8% required) |  |  | 13.40 | % |  |  | 15.86 | %
Tier 1 risk-based (4% required) |  |  | 12.80 | % |  |  | 15.13 | %
Leverage (3% required) |  |  | 8.13 | % |  |  | 8.98 | %

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- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References No definition available. + Details
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- Definition Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1G -URI http://asc.fasb.org/extlink&oid=7881181&loc=SL5958577-112826 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Audit and Accounting Guide (AAG) -Number AAG-DEP -Paragraph 18 -IssueDate 2006-05-01 -Chapter 17 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1H -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=7881181&loc=d3e65071-112826 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=7881181&loc=SL5958568-112826 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 505 -Section 50 -Paragraph 1B -URI http://asc.fasb.org/extlink&oid=7881181&loc=SL5958570-112826 + Details
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